Protest 1255-K of Halle Bros.

U.S. Customs Court

Protest 1255-K of Halle Bros.

5 Cust. Ct. 306

CourtUnited States Customs Court

DecidedSeptember 9, 1940

DocketNo. 44267

StatusPublished

This text of 5 Cust. Ct. 306 (Protest 1255-K of Halle Bros.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Protest 1255-K of Halle Bros., 5 Cust. Ct. 306 (cusc 1940).

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Opinion

Opinion by

Evans, J.

There was testimony that the bottles were imported to be sold as cologne bottles in the toilet goods department. The collector’s classification was evidently based on the theory that they consisted of decanters. From the ■evidence it was found that they are not decanters but bottles of the character used as containers of perfume. The claim at 37% percent under paragraph 218 (e) and T. D. 49458 was therefore sustained.

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Opinion by

Evans, J.

There was testimony that the bottles were imported to be sold as cologne bottles in the toilet goods department. The collector’s classification was evidently based on the theory that they consisted of decanters. From the ■evidence it was found that they are not decanters but bottles of the character used as containers of perfume. The claim at 37% percent under paragraph 218 (e) and T. D. 49458 was therefore sustained.

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Bluebook (online)

5 Cust. Ct. 306, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-1255-k-of-halle-bros-cusc-1940.